Pub 25, Utah Sales and Use Tax General Information

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25 Example 1: Rate INCREASE Payments for a 36-month vehicle lease are due on the 15th day of each month. After the lease went into effect, the sales tax rate increased, effective October 1. The October 15 payment is for the billing period beginning September 16, which was before the new rate went into effect. The October 15 payment is taxed at the old (lower) rate, even though the payment is made after the new rate went into effect. The November 15 payment will be for the period beginning October 16 and will be taxed at the new (higher) rate. Chart 2: Taxes in the Combined Rate Tax Example 2: Rate DECREASE Using Example 1 above, instead of an increase there was a tax rate decrease effective October 1. The billing statement for the October 15 payment is sent on September 16. Although the payment is due October 15, it is taxed at the old (higher) rate because the billing statement was sent before the new (lower) rate went into effect. All future bills will be taxed at the new rate. Combined Sales Tax Rate The taxes listed in Chart 2 are included in the combined sales tax rate and are fi led on the sales tax return (TC-62S or TC-62M). The combined sales tax rate is applied to all taxable transactions, except as noted in the chart. State Sales and Use State 4.70% The state sales tax rate for grocery food is 1.75 percent. These transactions are also subject to local option and county option and results in a total combined rate on grocery food of 3 percent throughout Utah. Local Option County Option Resort Communities Rural Health Care Public Transit Public Transit, Airport Facility or State Highway Projects Highways Recreational Facilities and Botanical, Cultural and Zoological Organizations Town Option City or Town Option Mass Transit Fixed Guideway County Option Transportation Supplemental State Sales and Use County of the second class airport, highway and public transit Imposed By County, city or town County City or town County, city or town County, city or town County, city or town City or town County, city or town Town City or town County County State County, city or town Rate 1.00% 0.25% Up to 1.60% Up to 1.00% Up to 0.30% 0.25% Up to 0.30% 0.10% Up to 1.00% Up to .20% Up to 0.30% Up to 0.25% Up to 0.05% Up to 0.25% Exemptions None None Sales of motor vehicles, aircraft, watercraft, modular homes, manufactured homes or mobile homes are exempt from resort communities tax, but are subject to the remaining portion of sales and use tax. This exemption, however, does not apply to trailers, off-highway vehicles, snowmobiles, truckmounted campers, etc. Grocery food sales Grocery food sales Grocery food sales Grocery food sales Grocery food sales Grocery food sales Grocery food sales Grocery food sales Grocery food sales Grocery food sales Grocery food sales page 6
25 Related Taxes and Fees The following sales-related taxes and fees are fi led on separate returns or electronically: Chart 3: Related Taxes and Fees Tax Transient Room Municipal Transient Room Tourism Transient Room Motor Vehicle Rental Short-term Leasing Restaurant Emergency Telephone Service E911 locally imposed Emergency Service Telephone charge to fund Poison Control Cntr. Emergency Service Telephone charge to fund statewide E911 emergency service Municipal Telecom License Tax Municipal Energy Sales and Use Tax Prepaid Disposable Phones and Prepaid Disp. Phone Minutes Waste Tire Fee Imposed By County City or town Salt Lake County State County County County, city or town State State City or town City or town State State Rate Up to 4.25% Up to 1.5% Up to 0.5% 2.50% Up to 7.0% Up to 1.0% $0.61 per access line $0.07 per access line $0.08 per access line Up to 3.5% Up to 6.0% 1.9% of transaction amount $1.00 per tire Applies To Tourist home, hotel, motel or trailer court rental for less than 30 consecutive days Tourist home, hotel, motel or trailer court rental for less than 30 consecutive days Cities and towns that meet certain requirements may impose an additional transient room tax Tourist home, hotel, motel or trailer court rental for less than 30 consecutive days Short-term leases and rentals (less than 30 days) of motor vehicles, unless the vehicle: temporarily replaces a motor vehicle being repaired under a repair or insurance agreement, is registered for a gross laden weight of 12,001 or more pounds, or is a moving van for personal household goods Short-term leases and rentals (less than 30 days) of motor vehicles, unless the vehicle: temporarily replaces a motor vehicle being repaired under a repair or insurance agreement, is registered for a gross laden weight of 12,001 or more pounds, or is a moving van for personal household goods Food, food ingredients and prepared food sold by a restaurant Local exchange service switched access line, radio communication access line, voice-over-Internetprotocol (VoIP) Local exchange service switched access line, radio communication access line, voice-over-Internetprotocol (VoIP) Local exchange service switched access line, radio communication access line, voice-over-Internetprotocol (VoIP) Charges for telecommunications services Sales of natural gas and electricity Sales of prepaid disposable cell phones and disposable cell phone minutes. Sales of new tires with a rim size up to 24½ inches. Sales tax exemptions do not apply to the fee. The fee does not apply to used tires, bicycle tires, tires attached to human-propelled devices, or tires sold and delivered out of Utah. Discount None None None None 1% None 1.5% None 1.5% None 1% 3% 2.50% Reported On TC-62T TC-62T TC-62T TC-62L TC-62L TC-62F Electronically Electronically Electronically Electronically TC-62E TC-62W TC-62W page 7
Page 1 and 2: tax.utah.gov Sales and Use Tax Gene
Page 3 and 4: 25 See Publication 37, Business Act
Page 5: 25 Chart 1: General Sourcing Rules
Page 9 and 10: 25 For more information on the Tax
Page 11 and 12: 25 Sellers must keep records to ver
Page 13 and 14: 25 No tax is due on items discarded
Page 15 and 16: 25 Coupons Coupons for which a sell
Page 17: 25 Forms The following forms are av

Pub 25, Utah Sales and Use Tax General Information

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